Miscellaneous Problems

All 13 missing Bl. units have been captured by the Wh. pawns b2, c2,
d2, e2 & f2 going eastward from the b-file to the g-file. wPa2 and wPh2
did not change column. So that bPh3 came from the g-file with one capture
(one wN), and the original bPh7 also used one capture (the other wN)
to reach the g-file. In order to get captured, both bPa7 and bPb7 had
to promote so that either the WPa2 was captured on the a-file, or it
was promoted on a8 after Black captured axb and promoted his a and b
Ps on b1.

This accounts for all 3 captures by Black, so that Black's only potential
last move, -1. e5xf4, is not possible after all. White played last.
Last move was necessarily -1. g2-g4 allowing Bl. to
avoid retropat by retracting bKg4-h4 wPf2-f3+ bKh4-g4 etc.

Therefore Black has the move (1. Bf2 mate?? is not
allowed). Furthermore Black has only one possible legal move:
1 ... f4xg3 ep mate, so that no stipulation is required.